Product Decisions Under Bottlenecked Operations Youngstown Glass Company manufactures three types of safety plate glass: large, medium, and small. All three products have high demand. Thus, Youngstown Glass is able to s all the safety glass that it can make. The production process includes an autoclave operation, which is a pressunzed heat treatment. The autoclave is a production bottleneck. To fixed costs are $120,000 for the company as a whole. In addition, the following information is available about the three products. Large Medium Small Unit selling price. $240 $110 $332 Unit variable cost 189 90 292 Unit contribution margin $20 $40 Autoclave hours per unit 2 4 Total process hours per unit i 18 4 12 Budgeted units of production 2,400 2,400 2,400 a. Determine the contribution margin by glass type and the total company income from operations for the budgeted units of production. Large Medium Small Total D 2,400✔ Units produced 2,400 ✔ 2,400✔ x X Revenues 542,400 X X X Variable costs 427,200 X 115,200 X X X Contribution margin Fixed costs Income from.contations $ 51 6 X X X X X Total process hours per unit 18 4 12 Budgeted units of production 2,400 2,400 2,400 a. Determine the contribution margin by glass type and the total company income from operations for the budgeted units of production. Large Medium Small Total Units produced 2,400 ✓ 2,400 ✔ 2,400✔ Revenues 542,400 X X Variable costs 427,200 X X X Contribution margin 115,200 X X X Fixed costs X x Income from operations b. Prepare an analysis showing which product is the most profitable per bottleneck hour. Round the "Unit contribution margin per production bottleneck hour" amounts to the nearest cent. 4 Large Medium Small Contribution margin Autoclave hours per unit Unit contribution margin per production bottleneck hour x X X x X X x X X X X X